Sections 29 and 63 of the Customs Act. - Fiji Revenue & Customs ...

Customs Act:
Published for convenience only
CUSTOMS—11 OF 1986
upon production of the prescribed documentary evidence to the satisfaction of the Comptroller—
(a) any sum which may have been paid under this section by the importer in excess of the
correct amount of duty shall be refunded to such importer and any sum to be so
refunded shall be a charge upon the Consolidated Fund, provided that the claim for the
payment of duty paid in excess of the correct amount is made by the importer within
one month from the date of the issue of the warrant number or such further period as
the Minister may in special circumstances approve; and
(b) where the amount paid by the importer as estimated duty is less than the amount of
duty payable, the importer shall pay to the Comptroller the amount of the deficit.
(4) Whenever an importer fails to produce any particulars required by the Comptroller and
to make a perfect entry within 6 months or such further period as may be permitted by the
Comptroller from the date of passing of the provisional entry, the sum paid under the provisions of
subsection (2) shall not be refunded.
(5) When the owner of any goods for warehousing is unable to produce immediately the
proper documents required for perfect entry of the goods, the proper officer may permit such goods to
be deposited in a customs warehouse, but—
(a) the owner shall furnish a provisional warehouse entry which shall be as complete as
possible for the removal of the goods to a customs warehouse; and
(b) if a perfect warehouse entry is not furnished within 12 weeks from the date of such
provisional warehouse entry, the provisions of section 63 shall apply.
(6) The special attendance of an officer or officers, which may be required for the
examination of goods in respect of which a provisional entry is made, shall be charged to and borne
by the owner or importer of the goods at the rates prescribed.
Power to allow special entries
34. Notwithstanding anything to the contrary contained in this Act, the Comptroller may
permit the entry of any goods in such form and manner and subject to such conditions as he may
direct, to meet the exigencies of any case to which the provisions of this Act may not be strictly
applicable.
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Assessment and payment of duty
34A.—(1) An entry for goods or a claim for refund or drawback in respect of goods made under
this Act is deemed to be an assessment by the importer, exporter or licensee, as the case may be,
as to the duty payable or refundable in respect of those goods.
(2) The Comptroller may approve a person who is required to pay any duty, fee, charge
or penalty under the customs laws to pay the duty, fee, charge or penalty by electronic transfer of
funds.
Security
35.(1)—(1) The Comptroller may require and take security for compliance with the provisions of
this Act and generally for the protection of the revenue of the Customs, and, pending the giving of the
required security in relation to any goods subject to the control of the Customs, may refuse to deliver
the goods or to pass any entry relating thereto.
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